Scripture teaches us there that we are reconciled by and through the cross. To reconcile is this sense refers to a transaction, or a balancing of the books. Accountants reconcile ledgers. Businesses reconcile profit and loss statements. Realtors reconcile purchase agreements for homes. The objective is always to make two sides of a transaction to match one another.
The ledger book of our lives is out of balance. On one side is first and foremost the following entry: God’s perfection and Holiness; then, as we progress through life we add the following daily: our sins. The other side only has the following entry: our works and efforts to make ourselves worthy of God’s perfection. We desperately want to balance the books through those works, and we never can. In fact, we cancel our own entries in the ledger book the very minute we tell ourselves that one of our works helps us along; at that moment we have already committed the sin of pride in ourselves. Add to this the fact that no matter how many entries we make in our side, that the entry: God’s perfection and Holiness always remains. We can never balance the book of our lives.
Friends, only one entry on our side of this ledger can balance the books. That is the entry of: The righteousness of Jesus; further more we can do nothing to earn that entry. It is the free gift of God upon our repentance and faith in Jesus